Law: Income Tax Act, 1922

Section: 4(3)(ii),4(3)(xii)

Law: Constitution of Pakistan, 1973

Section: 199

Law: Income Tax Ordinance, 1979

Section: SecondSched.PartI,cl.(7)

(a) Income-tax Act (XI of 1922)----S. 4(3)(ii)---Income Tax Ordinance (XXXI of 1979), Second Sched. Part I, cl. (7)---C.B.R. Circular No.l(7)-IT-V/77, dated 5-7-1977---C.B.R. Circular No.18 of 1986 dated 21-10-1986---Exemptions from tax in respect of foreign employees---Requirements---Production of certificate from Revenue Authorities of concerned foreign countries, whether mandatory for grant of exemption ---Assessee (petitioner), a foreign company registered in 1957 under Companies Act, 1913 and an assessee under Pakistan Income-tax Laws, employed technicians from foreign countries for fixed periods in Pakistan--¬Assessee applying for tax exemption in respect of such employees first under SA(3)(xii) of the Income-tax Act, 1922 and after its repeal under cl.(7), Part I of the Second Sched. to Income Tax Ordinance, 1979, to Income-tax Authorities---Such exemption had all along been granted to the assessee company in the past but exemption applications in respect of 57 technicians was, however, refused in the year 1988-89 on the ground that a "certificate of Revenue Authorities of the respective foreign country" had not been supplied--Validity of such refusal---Production of certificate from the Revenue Authorities of concerned foreign country was not mandatory, either under the repealed Income-tax Act, 1922 or under the relevant provisions of Income Tax Ordinance, 1979 nor it was an absolute legal requirement under the C.B.R, Circular dated 5-7-1977 read with C.B.R. Circular No. 18 of 1986, dated 21-10-1986---Rejection of applications for exemption on the ground of non¬-production of such certificates was thus not warranted in law. (b) Income Tax Ordinance (XXXI of 1979)--- ----Second Sched., Part I, cl. (7)---C.B.R. Circular No. 18 of 1986, dated 21-10-1986, cl. (d)---Applications for exemption from tax--Approved undertaking", connotation---Construction of cls. (b) & (c) of Explanation to proviso to cl. (7) of Part I of Second Sched. to Income Tax Ordinance, 1979---Interpretation of cls. (b), (c) & (d) of C.B.R. Circular No.18 of 1986, dated 21-10-1986---Commissioner of Income Tax on remand of case dismissed applications of assessee for exemption from…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492